What maintenance service invoice does the property provide?

The job function of the property itself includes the maintenance of equipment and facilities.

As for the invoice. According to industry regulations, invoices of property companies belong to the service industry, and maintenance fees can be issued. This is in line with the tax law. In addition, the company's main business should be property management, not charging. Only in financial bookkeeping, the main business income is property management fees. Maintenance fees can be included in other operating expenses when bookkeeping.

Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.

Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.

Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax. Moreover, it is a legal document that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal document that the buyer can deduct the tax, which plays a key role in the calculation of value-added tax.

Invoice plays an extremely important role in China's social and economic activities.

1. Invoice is legal, authentic, unified and timely, and it is one of the most basic original accounting vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

At present, the authorities that have the right to collect taxes and fees are the competent departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax shall be uniformly managed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the customs shall be vertically managed by the General Administration of Customs. National tax and local tax are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations. Most of China's tax revenue belongs to industrial and commercial tax. Customs is responsible for collecting tariffs, including import and export tariffs and ship tariffs.

There are many kinds of invoices, which are mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.